Case Law Details
Case Name : Vellore Institute of Technology Vs Central Board of Direct Taxes (Madras High Court)
Appeal Number : W.P.No.15019 of 2021
Date of Judgement/Order : 04/02/2022
Related Assessment Year :
Courts :
All High Courts Madras High Court
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Vellore Institute of Technology Vs Central Board of Direct Taxes (Madras High Court)
Hon. Madras High Court Quashes Section 148 Notices Issued After 31st March 2021
Facts- A challenge to the reassessment notices issued under Section 148 of the Act of 1961 has also been made referring to the amendment made in Sections 147 to 151 of the Act of 1961 with effect from 1.4.2021 by the Finance Act, 2021.
A challenge to Explanations A(a)(ii)/A(b) to the N
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